ROLUL AUDITULUI INTERN ÎN OPTIMIZAREA GUVERNANŢEI CORPORATIVE
INTERNAL AUDIT ROLE IN IMPROVING CORPORATE GOVERNANCE

Summary/Abstract: In this paper, the debate of this subject is highly motivated by the importance of how a company is managed in the context of recent changes that have occurred in the global economy and, implicitly, in the context of the new trends of globalization, and the updated of the concept of "corporate governance". In practice, the implementation and the development of corporate governance has influenced the nature and the evolution of internal audit witch has become increasingly important over the years. For the last 25 years, the interest in corporate governance has fueled the strength of internal audit all over the world. Nowadays, the presence of internal auditors, in the context of a controversial world, where transparency is often absent, responsible for both "principles of corporate governance" to ensure transparency of transactions organization and “management need to bring added safety to stakeholders and shareholders” enable the organization to have the courage to implement the strategy into practice correctly and efficiently.

• Details
• Contents